Companies incur significant amounts of share issue costs to raise finance for their operations. The South African Revenue Service (SARS) currently contends that value added tax (VAT) is not deductible on share issue costs. ...

Orientation: Work engagement, burnout and stress-related ill health levels of individuals,
suffering from depression, who are unsure whether or not they suffer from depression, or who
do not suffer from depression, have ...

This study characterizes employee compensation in family owned and managed firms compared to that in non-family firms and professionally managed family firms. The general results show that employee compensation differs ...

Much has been written in economic circles about the rising investment of the BRICS countries in Africa, yet there is scant literature on the determinants of FDI from these countries to Africa, and no studies have reported ...

South Africa plays host to a number of major sporting events that takes place annually such as the Two Oceans Marathon, the Argus Cycle Tour and the Midmar open water mile. This research aims to identify the socio-economic ...

The Tsitsikamma National Park is Africa's oldest and largest marine reserve. It has considerable importance for the community and the region. In the face of declining government funding, it needs to attract more high ...

This study analysed the determinants of tourists' length of stay at one of South Africa's oldest and largest national parks, the Kruger National Park. It took the different regions of this Park into account and analysed ...

This study identified the determinants of length of stay at three of South Africa’s coastal
national parks: the Addo Elephant, Tsitsikamma, and Wilderness National Parks. The
overall impact of tourists in a given economy ...

This paper investigates the socio-demographic and behavioural determinants that influence visitor expenditure at the Two Oceans Marathon in South Africa, based on a participant and spectator survey conducted at the race ...

The TUCE is a test of economic literacy which is used to allow
lecturers of economics to compare student performance in economics in their
classes. The results of the TUCE indicated that the majority of students
struggled ...

Operating leases form a great part of companies’ financing structures in today’s economic
environment. Some accounting standard-setters and other users of financial statements are of the
opinion that the current standard ...

The objective of this study was to investigate the impact of a hunting trip on hunters‟ quality of life (QoL) as measured by life domains. A number of life domains that are directly related to a hunting trip may affect the ...

The problem statement of the study is that the basic education system in South Africa is failing to achieve the intended quality and standard of education required for its vital role in creating an enabling environment for ...

The application of the three (3) dimensional leadership competency model has the likelihood of having a positive impact on a sustainable developmental local governance framework. The purpose of the study was to explore the ...

The oil and gas sector is one of the key players in the South African economy; however, South Africa is also regarded as the foremost polluter in Africa. The main objective of the study was to develop a sustainable balanced ...

Orientation: A multicultural country like South Africa needs fair cross-cultural psychometric
instruments.
Research purpose: This article reports on the process of identifying items for, and provides a
quantitative ...

Tourism has been widely proposed as a tool contributing to development. Community-based tourism (CBT) has been specifically recognised as a tourism development approach aimed at facilitating the development of disadvantaged ...